Analysis & Comment

Grattan and fiscal neutrality

The Grattan VAT case is important as it considers the concept of fiscal neutrality, says Andy Spencer

13/05/2013

Andy Spencer

VAT updates: May 2013

For analysis of the latest VAT cases, including Tui Travel, Westinsure Group and Antiques Within decision on serviced stalls

01/05/2013

Graham Elliott

Takeover fees and the BAA VAT case

Mark Cawthron assesses the ramifications of the Court of Appeal’s decision

09/04/2013

Mark Cawthron

Case report: Aimia (Nectar loyalty card)

The Supreme Court’s rejection of the CJEU decision may turn out to be a victory for common sense, says Graham Elliott

04/04/2013

Graham Elliott

VAT Updates: April 2013

A rundown of the this month’s VAT-related news including zero-related supply for charities and HMRC loses Nectar points case

02/04/2013

Graham Elliott

Graham Elliott: BAA loses HMRC case

In the recent BAA decision at the Court of Appeal, the payment of VAT on consultancy services was at the heart of the matter.

27/03/2013

Graham Elliott

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